Section 94 Capital transfer tax: conditional exemption.
(1)
Schedule 26 to this Act (which contains amendments about conditional exemption) shall have effect.
(2)
Those amendments have effect in relation to events on or after 19th March 1985.
Schedule 26 to this Act (which contains amendments about conditional exemption) shall have effect.
Those amendments have effect in relation to events on or after 19th March 1985.